The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the

This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos

الحمد لله رب العالمين ، والصلاة والسلام على نبيه محمد الأمين ، وعلى آله الطيبين الطاهرين ، وصحبه الغر الميامين ومن دعا بدعوته إلى يوم الدين 0

نشطت الحياة الفكرية في البلاد العربية والإسلامية في العصر العباسي ، وازدهرت ازدهاراً كبيراً ، وكثرت المراكز الثقافية في أرجاء الدولة العربية الإسلامية

يعدّ رضي الدين ابن طاووس من أفاضل العلماء الذين برزوا من بيت آل طاووس،
الذين افادوا الثقافة العربية الإسلامية 

In mid 3^rd century H . and exactly in the second Abbasid  era, Thereappeared ideological trends which are skeptical of Islamic religion depending upon the magic at one time , and Telmudi ideas at other times . The Muslim scholars , headed by Imam Al – Hasan Al – Askari , answerd them by Iogic and scientific arguments , relying on the gloroious  Qur an and the prophetic Sunnah ,and what He learnt from his grandparents . Therefore , He managed to take down their ideas in the bud and rescue the Islamic religion from anything irrelevant to what the prophet brought .

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

Abstract
The phonetic replacement is the process of putting a sound or a linguistic
syllable instead of another in one word that results in changing its meaning . It is one
way of vocabulary varionsness and discrimination because replacement among the
sounds of one expression and changing its image lead to change its meaning , and
accordingly , each replaced sound has its own linguistic value that distinguishes it . In
other words , the phonetic replacement is based on system of phonemic change
which is a general phenomenon in all languages . The linguistic system doesn’t stand
straight for word unless it is based on different standards that work on variousness ,
assortment and relating the phonetic change wi

Appending is a morphological term which means the addition of one or two letters to a structure to be similar to other structures of well-known abstractor additional nouns and verbs constructions. The goal of appending is to organize what have been expanded linguistically and collect similarities to reduce the syntactic rules. This is because the appended word exists for expanding purposes; however, it has no construction of its own. An appending was included with another construction with mentioning the additional letter. This by itself means that appending as a process is a term that helps organize rather than expand language. Scholars further noticed that the appending letter is not semantically significant, and so it differs from the

أنزل ألله تعالى كتابه العزيز على رسوله محمد(ص) هداية للناس كافة وإنقاذا لهم من الكفر والشرك والضلال ، فبين لهم فيه أمور دينهم ودنياهم وميز لهم الحرام من الحلال ، وقصَ عليهم أخبار بعض الأمم السالفة قبلهم وما نزل بهم من عقاب جزاء

Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals.  Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.